# The Finance (No. 2) Act 2017, Sections 60 and 61 (Digital Reporting and Record-Keeping) (Appointed Day and Revocations) Regulations 2026

S.I. 2026/356 · made 24 March 2026

These Regulations revoke earlier appointed day regulations and appoint 1st April 2026 as the day on which sections 60(1) to (3) and 61(2) to (5) of the Finance (No. 2) Act 2017 come into force.

Made under: Finance (No. 2) Act 2017 (Section 60, Section 61)

PDFs: Printed copy https://openlegislation.uk/finance-no-2-act-2017-sections-60-and-61-digital-reporting-and-record-keeping-appointed-day-and-revocations-regulations-2026/pdf/uksi_20260356_en.pdf

## Introductory text

INCOME TAX
Made 24th March 2026
The Treasury make these Regulations in exercise of the powers conferred by sections 60(4) and 61(6) of the Finance (No. 2) Act 2017.

## 1 Citation

These Regulations may be cited as the Finance (No. 2) Act 2017, Sections 60 and 61 (Digital Reporting and Record-Keeping) (Appointed Day and Revocations) Regulations 2026.

## 2 Appointed Day

1st April 2026 is appointed as the day on which sections 60(1) to (3) and 61(2) to (5) of the Finance (No. 2) Act 2017 come into force.

## 3 Revocation of earlier Regulations

The following Regulations are revoked—
(a) the Finance (No. 2) Act 2017, Sections 60 and 61 and Schedule 14 (Digital Reporting and Record-Keeping) (Appointed Day) Regulations 2021;
(b) the Finance (No. 2) Act 2017, Sections 60 and 61 and Schedule 14 (Digital Reporting and Record-Keeping) (Appointed Day) (Amendment) Regulations 2024.

## Signature

Taiwo Owatemi
Stephen Morgan
Two of the Lords Commissioners of His Majesty's Treasury
24th March 2026

## Explanatory note

(This note is not part of the Regulations)
These Regulations revoke earlier appointed day regulations and appoint 1st April 2026 as the day on which sections 60(1) to (3) and 61(2) to (5) of the Finance (No. 2) Act 2017 come into force.
Section 60 amends the Taxes Management Act 1970 by inserting digital reporting and record-keeping provisions in a new section 12C and Schedule A1 to that Act.
Section 61 provides for a power to amend or modify provision of the Taxes Acts in consequence of the provision made by section 60.
A Tax Information and Impact Note has not been prepared for these Regulations as they give effect to previously announced policy and are appointed day regulations.

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Source: https://www.legislation.gov.uk/uksi/2026/356 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017-sections-60-and-61-digital-reporting-and-record-keeping-appointed-day-and-revocations-regulations-2026
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.